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Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not … with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent … to verify that disbursements are adequately supported and for School purposes. Execute detailed written agreements with …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Bayport Fire District – Credit Card Use (2016M-394)
… is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained documentation … Bayport Fire District Credit Card Use 2016M394 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … process, resulting in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in questionable purchases, including gas, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… I hope that the new laws recommended by my office are helping communities pay storm expenses. Whether to expedite …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryTown of Hyde Park - Payroll and Time Records (2018M-225)
… report - pdf] Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town … officials established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225CUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … automatically increase the current dues amount of $50.19 to $60.46. Agency Actions Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorXI.12 Overview – XI. Procurement and Contract Management
… agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds. From contract … may arise that necessitate action by the agency and the Office of the State Comptroller (OSC) to ensure continuity of programs and services. This section provides information on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewMWBE Waivers Granted
… State contract goals. Waivers may be granted to offerors and contractors who certify that every Good Faith Effort has …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedState Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… "New York lost an icon today with the passing of Former Senate Majority … New York lost an icon today with the passing of Former Senate Majority …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… - pdf] Audit Objective Determine whether town assessors in Suffolk County are properly administering select real … Determine whether town assessors in Suffolk County are properly administering select real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipUnified Court System Bulletin No. UCS-303
… inform agencies of OSC’s automatic processing of the 2021 Year End Adjustments for Judges and Justices of the Unified … by Judges and Justices of the Unified Court System each calendar year must equal: The statutory salary, provided the Judge or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtState Comptroller DiNapoli Releases Municipal & School Audits
… water purchased or delivered with water used and could not account for water totaling $300,000. Lastly, to meet minimum … Board of Cooperative Educational Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… that all applicable searches or, in many cases, even what kind of searches had been performed. Uncertainty about … (2022-F-26) The New York City Department of Education (DOE) is responsible for evaluating students to determine … A prior audit, issued in May 2019, found that the DOE had difficulty meeting the required 60-day time frame for …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement … measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB Statement 63, the … of transactions and events, a measurement focus identifies what transactions and events should be recorded. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusPort Jefferson Union Free School District - Claims Processing (2018M-055)
… Objective Determine whether the Board had established and properly implemented an adequate system to audit vouchers … $2,705 to determine whether the claims audit process in place had verified they were properly supported, audited … as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… financial operations. County officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Dover Union Free School District - Information Technology (2018M-112)
… officials did not properly secure the server room. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Warrensburg Central School District - Financial Condition Management (2017M-265)
… statutory limit. Five completed capital projects were not closed out. Key Recommendations Develop realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mVillage of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
Determine whether the Village ClerkTreasurer properly managed cash receipts and disbursements and performed her duties in accordance with statutes
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials … was provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected employees …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8